https://www.taxtmi.com/caselaws?id=341064 The appellant was found not entitled to the benefit of reduced penalty of 25% under section 11AC due to non-compliance with the first proviso. The court held that the penalty should apply to the entire duty determined under section 11A(2) and not just the unpaid balance. Consequently, the appeal was dismissed, with both substantial questions of law decided against the appellant in favor of the respondent. en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341064 The appellant was found not entitled to the benefit of reduced penalty of 25% under section 11AC due to non-compliance with the first proviso. The court held that the penalty should apply to the entire duty determined under section 11A(2) and not just the unpaid balance. Consequently, the appeal was dismissed, with both substantial questions of law decided against the appellant in favor of the respondent. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341064